Český finanční a účetní časopis 2006(3):154-157 | DOI: 10.18267/j.cfuc.188
Evaluation of modern approach of strategic cost control ABSTRACT
- Prof. Ing. Jana Fibírová, CSc. - profesorka; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <fibirova@vse.cz>.
The aim of the strategic cost control is to recognize mutual interconnections and relations of budgeting process as a whole, to design the management model of a company operating in turbulent market environment and to specify the principles, rules and tools of the model. Budgets stand on the top of the complex of management system of business; they represent the completion of the whole planning system. Increasing of efficiency of budgets is closely linked to the change of business strategy reflecting changes of competitive environment of the company and the requirements of managers of their information support. Zero Based Budgeting is a contributive method to improve the quality of budgeting process. The method starts with target setting, identifying the activities in company, finding relations among these activities and grouping of the activities in the subprocesses. Considering benefits and the reasonable costs of the activities is the key step to reduce redundant and unproductive activities.
Keywords: Strategy of management; Outsourcing; Budgeting; Zero Based Budgeting; Activity Based Costing; Customer a Product profitability analyses.
JEL classification: M40
Published: October 1, 2006 Show citation
References
- Doyle, David: Strategické řízení nákladů. Přeložili Wagner, Jaroslav - Matyáš, Ondřej - Menšík, Michal. 1. české vydání. Praha, ASPI, 2005, 28 s. Přeloženo z Cost Control: A Strategic Guide, 2. přepracované vydání, London, CIMA Publishing, 2002, 244 s., ISBN 80-7357-189-7
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